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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Daňové plánování prostřednictvím vnitropodnikového financování v post-BEPS kontextu
 Cacková, Hana
Cacková, H. Tax planning through intercompany financing in the post-BEPS era. Diploma thesis. Brno: Mendel University, 2017. This diploma thesis deals with evaluating the impacts of BEPS recommendations in the area of hybrid financing structures on tax planning of multinational companies. The thesis consists of two main parts. The first part contains a review of the literature regarding international tax planning, intercompany financing and hybrid financing structures. The second part analyses the BEPS Action 2 recommendations and evaluates it with the use of SWOT analysis and case studies.
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